“…Although the usefulness of a lidar with polarisation diversity had been realised early (Pal and Carswell 1973), the need for a complete description with the Müller-Stokes formalism was, to our knowledge, first expressed by Anderson (1989) but focused only on the atmospheric scattering process. Instrumental aspects including some error calculations have been included by Beyerle (1994), Cairo et al (1999), Biele et al (2000), Behrendt and Nakamura (2002), Reichardt et al (2003), Alvarez et al (2006), Del Guasta et al (2006, Hayman and Thayer (2009), Mattis et al (2009, Hayman (2011), Hayman and Thayer (2012), David et al (2013), Geier and Arienti (2014), Di et al (2015), and Volkov et al (2015). The errors mainly considered are the diattenuation of the receiver optics (see Sect.…”